In recent years,in order to achieve the full implementation of the new development concept,the Party Central Committee and the State Council have actively promoted the reform of the tax structure and introduced a series of tax rebates,tax reductions and fee reduction policies to stabilize economic growth,stimulate market vitality,reduce the burden on enterprises,provide financial support,promote industrial development,alleviate employment pressure,provide a strong driving force for the high-quality development of the regional economy,and play an important role in promoting supply-side structural reform.In 2022,in the face of the challenges of the new crown pneumonia epidemic and the global economic downturn,the implementation of the new combined tax support policy will play a crucial role in maintaining market stability,enhancing investor confidence and promoting more opportunities for corporate financing.Although the S District of H City has achieved remarkable results in tax refunds,tax reductions and fee reductions,some problems have also emerged in the process of implementation,which need to be studied and solved urgently.This paper aims to discuss the research on the implementation of the new combined tax preferential policy in the S District of H City,taking taxpayers,payers and taxpayers in the S District of H City as research samples,using a variety of methods,including literature research,statistical analysis,questionnaire survey,interview,etc.,using the Smith process model,systematically summarizing the problems and reasons that may be encountered in the implementation process,and giving effective improvement measures in order to achieve better results.In the process of research,this paper first defines the relevant professional terms in policy implementation,such as: policy implementation,tax refund,tax reduction,fee reduction and other core concepts,so that readers can simply understand the professional concepts mentioned in the article.Subsequently,according to questionnaire surveys,interviews and surveys in the tax system,the current situation of the implementation of the new combined tax support policy and the results achieved by the implementation were summarized,and the problems in the implementation of the new combined tax support policy in the S District of H City were summarized,specifically: first,the policy documents were numerous and redundant,and lacked overall stability;Second,the tax authorities’ ability to implement policies is insufficient,and the high cost of collection and management leads to weak services;Third,taxpayers and payers do not understand the policy in place,and the additional cost is too high;Fourth,there are still barriers to collaborative work between tax departments and other departments,and there is asymmetry of information between various units.Finally,based on the investigation of relevant issues in the implementation of policies in S District of H City,targeted countermeasures and suggestions are proposed to optimize the quality and effectiveness of policy implementation: first,timely issuance of policy supporting documents to ensure the stability of policy formulation and introduce corresponding incentive measures;Second,the tax department should simplify the operation process,unify the implementation caliber,give play to the use of numbers to manage taxes,optimize source management,strengthen risk supervision,ensure national taxation,optimize team building,and cultivate professional talents;Third,taxpayers should continue to strengthen training on tax refund,tax reduction and fee reduction policies and optimize tax payment services;Fourth,in terms of the implementation environment,we should continue to strengthen the top-level design,promote the balance of fiscal revenue and expenditure,improve the coordination and cooperation of departments,and put forward relevant countermeasures for data exchange efficiency.The research on the implementation problems and countermeasures of the new combined tax and fee support policy in S District of H City enriches the content of the new policy on tax refund,tax reduction and fee reduction,provides a useful reference for the subsequent optimization and improvement of policy implementation measures by the tax department in S district,and also provides an empirical case for optimizing the policy implementation effect in remote economically underdeveloped areas. |